O'Neill Sporting Goods Co. operates two divisions-the Winter Sports Division and the Summer Sports Division. The following income and expense accounts were provided from the trial balance as of June 30, 2014, the end of the current fiscal year, after all adjustments, including those for inventories, were recorded and posted:

Sales-Winter Sports Division	$32,917,500
Sales-Summer Sports Division	36,366,000
Cost of Goods SoldWinter Sports Division	19,750,500
Cost of Goods SoldSummer Sports Division	21,004,500
Sales ExpenseWinter Sports Division	5,643,000
Sales ExpenseSummer Sports Division	5,016,000
Administrative ExpenseWinter Sports Division	3,291,800
Administrative ExpenseSummer Sports Division	3,229,100
Advertising Expense	1,065,000
Transportation Expense	453,000
Accounts Receivable Collection Expense	232,800
Warehouse Expense	3,135,000

The bases to be used in allocating expenses, together with other essential information, are as follows:

1. Advertising expenseincurred at headquarters, charged back to divisions on the basis of usage: Winter Sports Division, $500,000; Summer Sports Division, $565,000.
2. Transportation expensecharged back to divisions at a charge rate of $15 per bill of lading: Winter Sports Division, 14,400 bills of lading; Summer Sports Division, 15,800 bills of lading.
3. Accounts receivable collection expenseincurred at headquarters, charged back to divisions at a charge rate of $8 per invoice: Winter Sports Division, 13,400 sales invoices; Summer Sports Division, 15,700 sales invoices.
4. Warehouse expensecharged back to divisions on the basis of floor space used in storing division products: Winter Sports Division, 170,000 square feet; Summer Sports Division, 210,000 square feet.